How many judgments cite 9. In Bright Star Syntex Pvt. Ltd. v. ITO?

62 judgments on BharatTax cite 9. In Bright Star Syntex Pvt. Ltd. v. ITO (387 ITR 231), spanning 2017 to 2025.

9. In Bright Star Syntex Pvt. Ltd. v. ITO (387 ITR 231)

Q: What is 9. In Bright Star Syntex Pvt. Ltd. v. ITO authority for?

At the stage of initiation of reassessment, the Assessing Officer is not required to have conclusive evidence that income chargeable to tax has escaped assessment, provided the reasons recorded establish a link between the material available and the conclusion for reopening.

RAHUL JABARMAL JAIN,MUMBAI vs. ASSISTANT. COMMISSIONER OF INCOME TAX -19(3), MUMBAI, MUMBAI

In the result, the appeal is accordingly partly allowed for statistical purposes in the above terms

ITA 3525/MUM/2024[2008-09]Status: DisposedITAT Mumbai05 Mar 2025AY 2008-09

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanrahul Jabarmal Jain Vs. Acit 19(3) 1204/B 12 Floor, Pratiksha Tower, R. 5Th Floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 Pan: Aempj8236K (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Rahul Jabarmal Jain Vs. ACIT 19(3) 1204/B 12 floor, Pratiksha Tower, R. 5th floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 PAN: AEMPJ8236K (Appellant) (Respondent) Assessee Represented by : Shri Rajkumar Singh, Ld. AR Department Represented by : Ms. Monika H. Pande, Ld. DR Date of conclusion of Hearing : 06.12.2024 Date of Pronouncement : 05.03.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

EBRAHIM ESSA DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ITO-9(2)(4), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1188/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., Ito-9(2)(4), 115 Dathawala Wstate, Sv Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. Pan No. Aacce 4720 E Appellant Respondent

For Appellant: Mr. Hemanshu Joshi, DRFor Respondent: Mr. Prateek Jain

Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., ITO-9(2)(4), 115 Dathawala Wstate, SV Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. PAN NO. AACCE 4720 E Appellant Respondent : Mr. Prateek Jain Assessee by : Mr. Hemanshu Joshi, DR Revenue by : 05/12/2024 Date of Hearing Date of pronouncement : 11/12/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 22.01.2024 passed by the Ld. Commis…

RATHOD JEWELLERS,PUNE vs. ACIT, CENTRAL CIRCLE -2(3), PUNE

In the result, appeal of the assessee is dismissed

ITA 1385/PUN/2024[2017-18]Status: DisposedITAT Pune25 Nov 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR

Section 131Section 143(2)Section 143(3)Section 147Section 148Section 68

…he AO is within the realm of subjective satisfaction. Similarly, the Hon'ble Supreme Court in the case of Phoolchand Bajrang Lal and Anr vs. ITO and Anr. (1993) 203 ITR 456 (SC), the Bombay High Court in the case of Bright Star Syntex Pvt. Ltd. vs. ITO (2016) 387 ITR 231 (Bom), and the Gujarat High Court in the case of Pr. CIT vs. Laxmiraj Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj), have held that at the stage of initiation of reassessment the AO is not required to have conclusive evidence that income chargeable to tax has escaped assessment. The Assessing Officer may start the assessment proceedings either…

BALAJI BUILLION & COMMODITIES (INDIA) PVT. LTD.,MUMBAI vs. DCIT - CC- 7(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 3599/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Apr 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2009-10 M/S Balaji Bullion & Dcit Central Circle-7(1), Commodities (India) Pvt. Ltd., Mumbai. 118/120, 3Rd Floor, Ashoka Vs. House Zaveri Baazar, Mumbai-400 002. Pan No. Aadcb 0236 F Appellant Respondent : Mr. N.M. Porwal Assessee By Revenue By : Mr. S. Srinivasu, Cit-Dr : 27/03/2024 Date Of Hearing Date Of Pronouncement : 03/04/2024

For Respondent: Mr. N.M. Porwal

Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Years: 2009-10 M/s Balaji Bullion & DCIT Central Circle-7(1), Commodities (India) Pvt. Ltd., Mumbai. 118/120, 3rd floor, Ashoka Vs. House Zaveri Baazar, Mumbai-400 002. PAN NO. AADCB 0236 F Appellant Respondent : Mr. N.M. Porwal Assessee by Revenue by : Mr. S. Srinivasu, CIT-DR : 27/03/2024 Date of Hearing Date of pronouncement : 03/04/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 28.03.2018 passed by…

YOGESH DAS,JAIPUR vs. ITO, JAIPUR

ITA 983/JPR/2016[2013-14]Status: DisposedITAT Jaipur31 Aug 2022AY 2013-14

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Avdhesh Kumar, CIT-DR

Section 139Section 143Section 147Section 148Section 50C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 983/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Yogesh Das The ITO Legal Heir (Chela) Vs. Ward 1(2) Mahant Kailash Das Jaipur 611, Mahant Ji Ki Haveli, Vidhyadhar Ji Ka Rasta, Tripolia Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 5794 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee…

K RAGHURAMA KRISHNA RAJU ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

Appeal is partly allowed in above terms

ITA 391/HYD/2019[2009-10]Status: DisposedITAT Hyderabad08 Feb 2022AY 2009-10

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2009-10 K. Raghurama Krishna Vs. The Deputy Commissioner Raju, Of Income Tax, Hyderabad. Central Circle 1(2), Pan: Altpl9688G. Hyderabad. (Appellant) (Respondent) Assessee By: None. Revenue By: Shri Rajendra Kumar. Date Of Hearing: 03.02.2022 Date Of Pronouncement: 08.02.2022 O R D E R Per S. S. Godara, J.M. This Assessee’S Appeal For A.Y. 2009-10 Arises From The Commissioner Of Income Tax (Appeals) – 11, Hyderabad’S Order Dated 28.12.2018 In Case No.27/2017-18/Dcit Cc-1(2)/Cit(A)- 11/2018-19/Hyd Involving Proceedings U/S 143(3) R.W.S 153A R.W.S. 147 Of The Income Tax Act, 1961 [In Short, ‘The Act’].

For Appellant: NoneFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 148Section 69

…case of another person, on the basis of which the re-assessment proceedings are initiated, such proceedings are valid, he placed reliance upon the decision of the Hon'ble Bombay High Court in the case of Bright Star Syntex (P) Ltd vs. ITO, reported in (2016) 71 Taxmann.com 64 (Bom). Further, he submitted that similar issue had arisen in the case of Mr. G. Mahesh Babu and the Hon'ble jurisdictional High Court in the appeals filed by both the Revenue as well as Mr. Mahesh Babu, vide orders dated 6.1.2017, has upheld the order of the Tribunal in remanding the matter back to the file of the AO to give the assessee a…

TALLURI VENKATA KRISHNA KISHORE ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 1397/HYD/2019[2010-11]Status: DisposedITAT Hyderabad16 Dec 2021AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2010-11 Talluri Venkata Krishna Vs. Acit, Kishore, Circle-8(1), Hyderabad. Hyderabad. Pan: Abkpt 0174 F (Appellant) (Respondent) Assessee By: Sri Hari Prasad Revenue By: Sri T. Sunil Golutam, Sr. Ar Date Of Hearing: 01/12/2021 Date Of Pronouncement: 16/12/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Sri Hari PrasadFor Respondent: Sri T. Sunil Golutam, Sr. AR

Section 143(3)Section 147Section 148Section 234ASection 250(6)Section 69

…case of another person, on the basis of which the re-assessment proceedings are initiated, such proceedings are valid, he placed reliance upon the decision of the Hon'ble Bombay High Court in the case of Bright Star Syntex (P) Ltd vs. ITO, reported in (2016) 71 Taxmann.com 64 (Bom). Further, he submitted that similar issue had arisen in the case of Mr. G. Mahesh Babu and the Hon'ble jurisdictional High Court in the appeals filed by both the Revenue as well as Mr. Mahesh Babu, vide orders dated 6.1.2017, has upheld the order of the Tribunal in remanding the matter back to the file of the AO to give the assessee a…

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

SHRI JANI PARASMAL VAGHMAL (HUF),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(5),, VADODARA

In the result, appeal of the assessee is partly allowed

ITA 1354/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1354/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2010-2011 Jain Parasmal Vaghmal(Huf), I.T.O., 27, Vijay Society, Vs. Ward-3(1)(5), New Khanderao Road, Vadodara. Baroda.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri L.P. Jain, Sr.D.R

Section 10(38)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1354/AHD/2017 "नधा"रण वष"/Asstt. Year: 2010-2011 Jain Parasmal Vaghmal(HUF), I.T.O., 27, Vijay Society, Vs. Ward-3(1)(5), New Khanderao Road, Vadodara. Baroda. PAN: AABHJ4682E (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 08/01/2020 घोषणा क" तार"ख /Date of Pronouncement: 20/01/2020 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT ME…

STERLING JEWELS PVT. LTD.,MUMBAI vs. ACIT 5(3)(2), MUMBAI

In the result, appeal filed by the assessee for AY 2009-10 is dismissed

ITA 6154/MUM/2016[2009-10]Status: DisposedITAT Mumbai03 Oct 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negiita No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. Acit-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 Pan/Gir No.Aajcs3316D (Appellant) .. (Respondent)

Section 143(1)Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. ACIT-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 PAN/GIR No.AAJCS3316D (Appellant) .. (Respondent) Assessee by K.A.Vaidyalingan Revenue by V.Vinod Kumar Date of Hearing 03/10/2019 Date of Pronouncement 03/10/2019 आदेश / O R D E R आदेश आ…